Step #1
Start the drawing by sketching a circle & shape as shown.
Step #2
Draw outline for arms & tail.
Step #3
Make legs & feet.
Step #4
Make head .
Step #5
Make ears .
Step #6
Make eyes, nose & lips.
Step #7
Make arms, fingers & hands.
Step #8
Draw legs & feet.
Step #9
Draw outline for body & Drawtail.
Step #10
Make circles over the skin & line across the body as shown.
Step #11
Finally, make necessary improvements to finish.